2004 (11) TMI 257

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..... certified photocopy of the invoices issued by the supplier of the capital goods. 2. The learned counsel has contended that since the duplicate as well as the original invoices were lost, the appellants are entitled to take credit, on the certified photo copy of the invoices, especially when there is no dispute regarding the duty paid receipt of the capital goods by them in the factory and utili .....

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..... The Department has not disputed the duty paid nature of the capital goods received by the appellants in their factory and utilization of the same in the manufacture of the excisable goods. In the above referred cases, under such circumstances, the availability of the Modvat credit to an assessee on the certified photocopy of the invoices, had been held to be admissible. Therefore, by following the .....

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